Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Delta Epsilon Sigma National

Executive Director / CEO

EIN 416038602
PA · NTEE B83Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Claudia Marie Kovach, Executive Director / CEO ($7,500) against every comparable organization that fit the selection criteria — 533 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Claudia Marie Kovach — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

533 organizations qualified on sector, size, and geography 533 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $442,497 $7,500
$4,90710th
$12,93725th
$29,507Median
$50,93675th
$78,12490th
$7,500This org · 15th
p10$4,907
p25$12,937
p50$29,507
p75$50,936
p90$78,124
$7,500

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Bangor Area School District PA$101,453 Ex Director $11,528 $11,528 2024
Northwest Tennessee TN$101,975 President/ce $56,923 $60,000 2024
Acmpe Scholarship Fund Inc CO$102,021 President/ceo $66,074 $63,533 2024
Michael J Connell Memorial Fund CA$102,022 Co-trustee $49,000 $42,429 2024
Texas Arabic Academy Inc TX$102,125 Ceo $22,000 $22,068 2024
Coptic Educational Foundation CA$102,200 Secretary $2,670 $2,312 2024
Kansas Council On Economic Education KS$102,314 President & Ceo $21,538 $23,333 2024
The Austin School For The Performing & Visual Arts TX$102,357 Executive Director $86,960 $87,228 2024
Evolve Mentoring NC$100,977 Executive Director $41,333 $45,899 2022
Suda E Butler High School KY$100,966 Treasurer $1,800 $1,939 2024
Fairview Public Library NY$102,470 Director $30,160 $27,329 2024
United States Earth Science OK$102,526 Executive Di $29,162 $32,200 2024
Yeshiva Elementary Inc FL$100,796 Vp & Principal $108,750 $105,471 2023
Washington County Charitable WI$100,770 Executive Di $78,167 $81,861 2024
Stephen E Pocztowski Memorial IL$100,658 President $73,095 $72,060 2024
Maryland Bar Foundation Inc MD$102,803 Director $15,561 $15,020 2023
Duranno Father School Usa WA$100,508 President $12,000 $10,773 2024
Nackey S Loeb School Of Communications NH$102,896 Executive Director $82,414 $76,309 2024
Colorado Longitudinal Study CO$100,346 Ceo & Secret $101,061 $97,174 2024
South Summit Education Foundation UT$103,132 Director $12,500 $12,829 2024
Oklahoma Health Sciences Facility OK$100,174 Secretarytreasurer Director $69,412 $76,644 2024
Kanu I Ka Pono Inc HI$100,000 Ceo/chairman $23,650 $20,685 2025
Sparkreach Leadership Institute CA$100,000 Director $66,583 $57,654 2024
Sskc Educational Support Inc MO$100,000 Ceo & President/secretary $66,164 $72,348 2023
Mscbs Support Corporation NE$99,990 President $6,137 $6,449 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to PA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default15th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted13th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Claudia Marie Kovach) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 533 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,500 is reasonable (approximately the 15th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.